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CITY OF LINO LAKES, MINNESOTA <br />DEBT SERVICE FUNDS <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES <br />AND CHANGES IN FUND BALANCE <br />For the Year Ended December 31, 1999 <br />With Comparative Totals For The Year Ended December 31, 1998 <br />Revenue: <br />General property taxes: <br />Current and delinquent <br />Fiscal disparities <br />Intergovernmental: <br />State: <br />HACA and equalization aid <br />Special assessments: <br />Current and delinquent <br />Prepayments <br />Penalties and interest <br />Investment earnings <br />Lease Revenue <br />Total revenue <br />Improvement Improvement Improvement Improvement <br />Bonds of Bonds of Bonds of Bonds of <br />1992A 1996A 1998A 1998B <br />28,739 <br />5,624 <br />34 <br />34,397 <br />$ S $ 113,667 <br />16,967 <br />797,258 <br />14,770 <br />13,353 - <br />66,263 <br />5,958 2,292 <br />803,216 15,645 <br />211,667 <br />Expenditures: <br />Debt service: <br />Principal 270,000 625,000 - - <br />Interest 153,850 194,550 198,225 92,703 <br />Refunding bond issuance costs - - <br />Fiscal charges 750 2,049 125 125 <br />Total expenditures 424,600 821,599 198,350 92,828 <br />Revenue over (under) expenditures <br />(390,203) (18,383) <br />(182,705) 118,839 <br />Other financing sources (uses): <br />Operating transfer from Capital Project Funds 423,850 <br />Bond proceeds - <br />Payment to refunding bond escrow <br />Total other financing sources (uses) 423,850 <br />Net increase (decrease) in fund balance 33,647 (18,383) (182,705) 118,839 <br />Fund balance <br />Beginning of year, as previously stated 23,217 975,151 262,956 649 <br />Prior period adjustment - - <br />Beginning of year, as restated 23,217 975,151 262,956 649 <br />Fund balance - December 31 $ 56,864 $ 956,768 $ 80,251 $ 119,488 <br />